«REPUBLIC OF KAZAKHSTAN
ҰЛТТЫҚ БАНКІ»
РЕСПУБЛИКАЛЫҚ
МЕМЛЕКЕТТІК МЕКЕМЕСІ
РЕСПУБЛИКАНСКОЕ
STATE INSTITUTION
«НАЦИОНАЛЬНЫЙ БАНК
РЕСПУБЛИКИ КАЗАХСТАН»
БАСҚАРМАСЫНЫҢ
ҚАУЛЫСЫ
ПОСТАНОВЛЕНИЕ
ПРАВЛЕНИЯ
31 August 2016
Almaty city
No. 203 city of Almaty

On approval of the Rules for the application of codes of sectors of the economy and purpose of payments

Registered by the Ministry of Justice of the Republic of Kazakhstan on 25 October 2016 under No. 14365

(with amendments and additions as of 27.07.2019)

In accordance with the laws of the Republic of Kazakhstan of 30 March 1995 “On the National Bank of the Republic of Kazakhstan”, of 26 July 2016 “On payments and payment systems”, for the purpose of establishing requirements for the application of codes of sectors of the economy and purpose of payments, the Board of the National Bank of the Republic of Kazakhstan DECIDES:

1. To approve the attached Rules for the application of codes of sectors of the economy and purpose of payments (hereinafter - the Rules).

2. To recognize as having lost force certain resolutions of the Board of the National Bank of the Republic of Kazakhstan, as well as structural elements of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan, according to the list in accordance with the appendix to this resolution.

3. The Department of Payment Systems (Ashykbekov E.T.) shall, in the manner established by the legislation of the Republic of Kazakhstan, ensure:

1) together with the Legal Department (Sarsenova N.V.), state registration of this resolution with the Ministry of Justice of the Republic of Kazakhstan;

2) sending of this resolution to the republican state enterprise with the right of economic management “Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan”:

for official publication in the information and legal system “Әділет” within ten calendar days after its state registration with the Ministry of Justice of the Republic of Kazakhstan;

for inclusion in the State Register of Normative Legal Acts of the Republic of Kazakhstan, the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan within ten calendar days from the day of its state registration with the Ministry of Justice of the Republic of Kazakhstan;

3) placement of this resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication.

4. The Department for the Protection of the Rights of Consumers of Financial Services and External Communications (Terentyev A.L.) shall ensure the sending of this resolution for official publication in periodical printed publications within ten calendar days after its state registration with the Ministry of Justice of the Republic of Kazakhstan.

5. Control over the execution of this resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Pirmatov G.O.

6. This resolution is subject to official publication and shall enter into force from 1 January 2017.

To suspend until 1 January 2018 the effect of the names of operations with payment purpose codes 014, 031, 089, 090, 093, 098 and 099 of the Detailed Table of Payment Purpose Codes, which is Appendix 2 to the Rules, establishing that during the period of suspension the said names of operations with the corresponding payment purpose codes shall be in the following wording:

“014 Penalty for untimely transfer of mandatory pension contributions to the joint-stock company “Unified Accumulative Pension Fund” from the amount of the monthly income of a judge at the expense of the republican budget

031 Return by the bank of erroneous payments, return of one-time payments to oralmans, monthly payments to former employees of legal entities liquidated as a result of bankruptcy and recognized as responsible for harm caused to the life and health of employees

089 Mandatory pension contributions for former employees whose location has not been established

090 One-time state monetary compensation to citizens who suffered as a result of nuclear tests at the Semipalatinsk nuclear test site

093 Return of one-time state monetary compensation to citizens who suffered as a result of nuclear tests at the Semipalatinsk nuclear test site

098 Penalty for untimely transfer of mandatory pension contributions for former employees whose location has not been established

099 Other payments

099 One-time payments to oralmans

099 Monthly payments to former employees of legal entities liquidated as a result of bankruptcy and recognized as responsible for harm caused to the life and health of employees

099 Other miscellaneous payments (benefits) not accounted for in this section.”

To establish that the effect of the name of the operation with payment purpose code 021 of the Detailed Table of Payment Purpose Codes, which is Appendix 2 to the Rules, extends to relations that arose from 11 April 2016.

Chairman of the National Bank
D. Akishev

Appendix
to the resolution of the Board of the National Bank of the Republic of Kazakhstan of 31 August 2016 No. 203

List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan, as well as structural elements of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan, recognized as having lost force

1. Resolution of the Board of the National Bank of the Republic of Kazakhstan of 15 November 1999 No. 388 “On approval of the Rules for the application of codes of sectors of the economy and purpose of payments and submission of information on payments in accordance with them” (registered in the Register of State Registration of Normative Legal Acts under No. 1011).

2. Resolution of the Board of the National Bank of the Republic of Kazakhstan of 16 May 2000 No. 195 “On introducing an amendment to the resolution of the Board of the National Bank of the Republic of Kazakhstan of 15 November 1999 No. 388 “On approval of the Rules for the application of the State Classifier of the Republic of Kazakhstan - a unified classifier of payment purpose”” (registered in the Register of State Registration of Normative Legal Acts under No. 1149).

3. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 30 October 2000 No. 405 "On approval of Amendments and Additions to the Rules for the application of the State Classifier of the Republic of Kazakhstan - the unified classifier of payment purposes, approved by resolution of the Board of the National Bank of the Republic of Kazakhstan dated 15 November 1999 No. 388" (registered in the Register of state registration of normative legal acts under No. 1319).

4. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 16 February 2002 No. 49 "On introducing amendments and additions to the resolution of the Board of the National Bank of the Republic of Kazakhstan 'On approval of the Rules for the application of the State Classifier of the Republic of Kazakhstan - the unified classifier of payment purposes' dated 15 November 1999 No. 388" (registered in the Register of state registration of normative legal acts under No. 1809, published in 2002 in the Bulletin of normative legal acts of central executive and other state bodies of the Republic of Kazakhstan No. 19, art. 607).

5. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 21 April 2003 No. 125 "On introducing amendments to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 15 November 1999 No. 388 'On approval of the Rules for the application of the State Classifier of the Republic of Kazakhstan - the unified classifier of payment purposes', registered with the Ministry of Justice of the Republic of Kazakhstan under No. 1011" (registered in the Register of state registration of normative legal acts under No. 2332).

6. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 12 February 2004 No. 18 "On introducing amendments and additions to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 15 November 1999 No. 388 'On approval of the Rules for the application of the State Classifier of the Republic of Kazakhstan - the unified classifier of payment purposes', registered with the Ministry of Justice of the Republic of Kazakhstan under No. 1011" (registered in the Register of state registration of normative legal acts under No. 2757, published on 1 April 2004 in the newspaper "Kazakhstanskaya Pravda" No. 66 (24376).

7. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 13 May 2005 No. 58 "On introducing amendments and additions to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 15 November 1999 No. 388 'On approval of the Rules

for the application of the State Classifier of the Republic of Kazakhstan - the unified classifier of payment purposes" (registered in the Register of state registration of normative legal acts under No. 3689, published in 2005 in the Bulletin of normative legal acts of central executive and other state bodies of the Republic of Kazakhstan No. 16, art. 121).

8. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 12 August 2006 No. 81 "On introducing amendments and additions to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 15 November 1999 No. 388 'On approval of the Rules for the application of the State Classifier of the Republic of Kazakhstan - the unified classifier of payment purposes' (registered in the Register of state registration of normative legal acts under No. 4405, published on 18 October 2006 in the newspaper "Yuridicheskaya Gazeta" No. 184 (1164).

9. Item 2 of the List of resolutions of the Board of the National Bank of the Republic of Kazakhstan to which amendments and additions are made, which is an annex to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24 August 2009 No. 85 "On introducing amendments and additions to certain resolutions of the Board of the National Bank of the Republic of Kazakhstan" (registered in the Register of state registration of normative legal acts under No. 5806, published on 30 October 2009 in the newspaper "Yuridicheskaya Gazeta" No. 166 (1763).

10. Item 1 of the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 27 September 2010 No. 78 "On introducing additions and amendments to certain resolutions of the Board of the National Bank of the Republic of Kazakhstan on issues of submitting information on payments and on recognizing as invalid certain resolutions of the Board of the National Bank of the Republic of Kazakhstan on issues of compiling and submitting a report on the distribution of payment turnover by methods of non-cash payments and money transfers" (registered in the Register of state registration of normative legal acts under No. 6607, published on 14 December 2010 in the newspaper "Kazakhstanskaya Pravda" No. 338 (26399).

11. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24 August 2012 No. 267 "On introducing amendments and additions to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 15 November 1999 No. 388 'On approval of the Rules for the application of the State Classifier of the Republic of Kazakhstan - the unified classifier of payment purposes and submission of information on payments in the context of the unified classifier of payment purposes' (registered in the Register of state registration of normative legal acts under No. 7949, published on 5 December 2012 in the newspaper "Kazakhstanskaya Pravda" No. 421-422 (27240-27241).

12. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 11 December 2013 No. 271 "On introducing amendments and additions to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 15 November 1999 No. 388 'On approval of the Rules for the application of codes of sectors of the economy and payment purposes and submission of information on payments in accordance with them' (registered in the Register of state registration of normative legal acts under No. 9095, published on 7 February 2014 in the information and legal system "Әділет" of the republican state enterprise with the right of economic management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan").

13. Paragraph 1 of the List of regulatory legal acts of the Republic of Kazakhstan on issues of radically improving conditions for entrepreneurial activity in the Republic of Kazakhstan, to which amendments are being made, which is an annex to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 25 February 2015 No. 28 "On introducing amendments to certain regulatory legal acts of the Republic of Kazakhstan on issues of radically improving conditions for entrepreneurial activity in the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts under No. 10715, published on 6 May 2015 in the information-legal system "Әділет" of the republican state enterprise with the right of economic management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan").

14. Paragraph 1 of the List of regulatory legal acts of the National Bank of the Republic of Kazakhstan on issues of payments and money transfers and maintaining bank accounts, to which amendments are being made, which is an annex to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 8 May 2015 No. 72 "On introducing amendments to certain regulatory legal acts of the National Bank of the Republic of Kazakhstan on issues of payments and money transfers and maintaining bank accounts" (registered in the Register of state registration of regulatory legal acts under No. 11163, published on 2 June 2015 in the information-legal system "Әділет" of the republican state enterprise with the right of economic management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan").

15. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 31 December 2015 No. 260 "On introducing amendments and an addition to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 15 November 1999 No. 388 "On approval of the Rules for the application of codes of sectors of the economy and purpose of payments and the submission of information on payments in accordance with them" (registered in the Register of state registration of regulatory legal acts under No. 13175, published on 31 March 2016 in the information-legal system "Әділет" of the republican state enterprise with the right of economic management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan").

Approved by resolution of the Board of the National Bank of the Republic of Kazakhstan dated 31 August 2016 No. 203

Rules for the application of codes of sectors of the economy and purpose of payments

1. These Rules for the application of codes of sectors of the economy and purpose of payments (hereinafter - the Rules) have been developed in accordance with the laws of the Republic of Kazakhstan dated 30 March 1995 "On the National Bank of the Republic of Kazakhstan", dated 26 July 2016 "On payments and payment systems" (hereinafter - the Law on payments and payment systems) and determine the procedure for the application of codes of sectors of the economy and purpose of payments, as well as the payment coding system.

2. The Rules use the concepts provided for by the Law of the Republic of Kazakhstan dated 7 January 2003 "On electronic document and electronic digital signature", the Law on payments and payment systems, as well as the following concepts:

1) currency and fund code (hereinafter - currency code) - a three-digit alphabetic code for designating currencies and funds, established in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2012 "Codes for the designation of currencies and funds";

2) payment purpose code - a three-digit numeric code designation of the purpose of payment.

3. The procedure for the application of codes of sectors of the economy and purpose of payments is used in payment documents, cash documents for the receipt and issuance of cash, checks issued to the sender of money when making payments and money transfers without opening a bank account by depositing cash through electronic terminals, sales receipts issued to holders of a payment card when making tax and other obligatory payments to the budget through ATMs or other electronic terminals (hereinafter - payment documents).

Paragraph 4 is set out in the wording of the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 29.11.18 No. 302 (see old wording)

4. The procedure for the application of codes of sectors of the economy and purpose of payments established by the Rules is applied:

1) when drawing up payment documents on paper and when exchanging electronic documents when making payments and (or) money transfers;

2) when making intra-bank and inter-bank payments and (or) money transfers initiated on the territory of the Republic of Kazakhstan, conducted within the country, sent abroad.

For an incoming payment and (or) money transfer from abroad, in the absence of the codes of sectors of the economy and purpose of payments in the payment document, the resident bank of the Republic of Kazakhstan independently enters the codes of sectors of the economy and purpose of payments in the bank's information systems on the basis of the documents received for the payment and (or) money transfer.

For an incoming payment and (or) money transfer via the instant payment system, the beneficiary's bank enters the codes of the beneficiary's sectors of the economy and purpose of payments in the bank's information system on the basis of information on the beneficiary.

5. The payment coding system is used to ensure transparency and analysis of payment flows and (or) money transfers.

Coding of payments is carried out using numeric and alphabetic symbols. The payment coding system is as follows:

I, II, III, IV, V, VI, VII, VIII, IX, X, where:

I - residency attribute of the sender of money;

II - sector of the economy of the sender of money;

III - residency attribute of the beneficiary;

IV - sector of the economy of the beneficiary;

V, VI, VII - currency code;

VIII - type of operation;

IX - nature of payment;

X - payment details.

Symbols I and II form the sender of money code (Kod). Symbols III and IV form the beneficiary code (KBe). Symbols VIII, IX, X form the payment purpose code.

6. The residency attribute is determined in accordance with the Law of the Republic of Kazakhstan dated 13 June 2005 "On Currency Regulation and Currency Control" and is entered in the following order:

"1" - resident;

"2" - non-resident.

7. The economic sector is indicated in accordance with the codes of economic sectors, according to Appendix 1 to the Rules.

8. The payment purpose code is indicated in accordance with the Detailed Table of Payment Purpose Codes according to Appendix 2 to the Rules.

9. In payment documents, the sender's code, the beneficiary's code, the payment purpose code, and the currency code are entered in the specially designated fields.

10. In the "Payment purpose"/"Payment name" columns of the payment document, the sender indicates the content of the specific operation for which the payment and (or) transfer of money is made; in the case of a payment and (or) transfer of money on the basis of a corresponding document, its details are indicated.

When performing an operation with securities, in the "Payment purpose" column of the payment document, the sender also indicates the currency in which the securities were issued, if it differs from the payment currency.

11. It is not permitted to enter a payment purpose code that is a heading of a type of operation or nature of payment if there is further detail thereof.

[*] Appendix 1 was amended in accordance with the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.17 No. 248 (see previous version); resolution of the Board of the National Bank of the Republic of Kazakhstan dated 27.08.18 No. 182 (see previous version)

Appendix 1
to the Rules for the application of codes of economic sectors and payment purposes

Codes of economic sectors

Economic sector code	Name of the institutional unit
	General government sector
1	Government of the Republic of Kazakhstan or Government of a foreign state
2	Regional and local government bodies
	Financial organizations sector
3	Central (national) bank
4	Other depository organizations
5	Other financial organizations
	Non-financial organizations sector
6	State non-financial organizations
7	Non-state non-financial organizations
	Non-profit organizations serving households sector
8	Non-profit organizations serving households
	Households sector
9	Households

Note:

1. The distribution of institutional units by economic sector codes for use in payment documents is carried out in accordance with the Instruction on the submission by second-tier banks, the Development Bank of Kazakhstan and mortgage organizations to the National Bank of the Republic of Kazakhstan of information for the formation of the financial sector review, approved by resolution of the Board of the National Bank of the Republic of Kazakhstan dated 29 June 2018 No. 139, registered in the Register of State Registration of Normative Legal Acts under No. 17274.

2. International organizations engaged in financial activity are accounted for in the economic sector "Central (national) bank"; other international organizations are accounted for in the economic sector "Government of the Republic of Kazakhstan or Government of a foreign state".

Appendix 2 was amended in accordance with the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 27.08.18 No. 182 (see previous version); resolution of the Board of the National Bank of the Republic of Kazakhstan dated 29.11.18 No. 302 (see previous version); resolution of the Board of the National Bank of the Republic of Kazakhstan dated 30.03.19 No. 44 (put into effect from 27 July 2019) (see previous version)

Appendix 2
to the Rules for the application of codes of economic sectors and payment purposes

Detailed table of payment purpose codes

Payment purpose codes	Name of operations
	Section 0 "Pension payments and benefits"
002	Commission fee of the joint-stock company "Unified Accumulative Pension Fund", voluntary accumulative pension fund from the amount of pension assets, joint-stock company "State Social Insurance Fund" from the amount of its assets
003	Transfer to an investment account
004	Transfer to a pension payments account
005	Return by the joint-stock company "Unified Accumulative Pension Fund" of erroneously credited amounts of penalty on mandatory professional pension contributions
006	Commission fee of the trustee managing pension assets of the joint-stock company "Unified Accumulative Pension Fund"
007	Commission fee of the joint-stock company 'Unified Accumulative Pension Fund', voluntary accumulative pension fund from investment income
008	Return by the joint-stock company 'Unified Accumulative Pension Fund' of erroneously credited amounts for mandatory professional pension contributions
009	Penalty for late transfer of mandatory professional pension contributions
010	Mandatory pension contributions
011	Pension payments from the joint-stock company 'Unified Accumulative Pension Fund' or voluntary accumulative pension fund, except for pension payments with payment purpose code 014
012	Social contributions
013	Voluntary pension contributions
	The operation name with code 014 was suspended until 1 January 2018; during the suspension period, the specified operation name was in effect as amended by paragraph 6 of this resolution
014	Pension payments from the joint-stock company 'Unified Accumulative Pension Fund' at the expense of mandatory pension contributions of the employer
015	Mandatory professional pension contributions
016	Return by the bank of financed pension funds and basic pension payments
017	Penalty for late transfer of social contributions
018	Investment income, including: investment income received from the investment activity of the joint-stock company 'State Social Insurance Fund'
019	Penalty for late transfer of mandatory pension contributions
020	Deduction of amounts from pensions and benefits, return of amounts of deductions from pensions and benefits
021	Return by the non-commercial joint-stock company 'State Corporation 'Government for Citizens' of erroneously credited payments
022	One-time state benefits in connection with the birth of a child
023	Return of one-time state benefits in connection with the birth of a child
024	Transfer of pension savings formed at the expense of voluntary pension contributions between the joint-stock company 'Unified Accumulative Pension Fund' and voluntary accumulative pension funds or between voluntary accumulative pension funds
025	Return of fifty percent of the amount of mandatory pension contributions transferred at the expense of budget funds before 1 January 2016 in favor of military personnel (except conscript military personnel), employees of special state and law enforcement agencies, the state courier service, as well as persons whose rights to have special ranks, class ranks and wear uniforms were abolished from 1 January 2012
026	Return by the joint-stock company 'State Social Insurance Fund' of overpaid (erroneously paid) social contributions
027	Social payment in case of loss of ability to work from the funds of the joint-stock company 'State Social Insurance Fund'
028	Return of amounts of social payments in case of loss of ability to work
029	Transfers from local budgets
030	Transfers from the republican budget,
	including:
	payment of amounts of state guarantees to recipients of pension payments for the preservation of mandatory pension contributions, mandatory professional pension contributions in the joint-stock company 'Unified Accumulative Pension Fund' in the amount of actually made mandatory pension contributions, mandatory professional pension contributions taking into account the inflation level
	subsidizing mandatory pension contributions to recipients of social payments in case of loss of income in connection with caring for a child until they reach the age of one year from the joint-stock company 'State Social Insurance Fund'
	subsidizing mandatory pension contributions of the employer to recipients of social payments in case of loss of income in connection with caring for a child until they reach the age of one year from the joint-stock company 'State Social Insurance Fund'
031	Return by the bank of erroneous payments and other payments
	other payments include:
	return of one-time state monetary compensation to citizens affected by nuclear tests at the Semipalatinsk nuclear test site

The operation name with code 021 applies to relations arising from 11 April 2016

The operation name with code 031 was suspended until 1 January 2018; during the suspension period, the specified operation name was in effect as amended by paragraph 6 of this resolution

	return of one-time payments to oralmans
	refund of monthly payments to former employees of legal entities liquidated as a result of bankruptcy and recognized as responsible for harm caused to the life and health of employees
	refund of state targeted social assistance
	refund of housing assistance
	refund of the monthly state allowance for the care of a person disabled since childhood in the first group
032	Refund by the joint-stock company “Unified Accumulative Pension Fund”, a voluntary accumulative pension fund, of erroneously credited amounts for mandatory pension contributions, voluntary pension contributions
033	Pensions
034	State basic social benefits for disability
035	Refund of state basic social benefits for disability
036	State basic social benefits in case of loss of breadwinner
037	Refund of state basic social benefits in case of loss of breadwinner
038	State basic social benefits for age
039	Refund of state basic social benefits for age
040	Funeral benefits for pensioners, participants and disabled persons of the Great Patriotic War, one-time funeral payments to recipients of pension payments for age, recipients of payments from the joint-stock company “Unified Accumulative Pension Fund” and other persons having pension savings in the joint-stock company “Unified Accumulative Pension Fund”
041	Refund of funeral benefits for pensioners, participants and disabled persons of the Great Patriotic War, one-time funeral payments to recipients of pension payments for age, recipients of payments from the joint-stock company “Unified Accumulative Pension Fund” and other persons having pension savings in the joint-stock company “Unified Accumulative Pension Fund”
042	Funeral benefits for recipients of state social benefits and state special benefits who worked in underground and open-pit mining operations, in work with particularly harmful and particularly difficult working conditions
043	Refund of funeral benefits for recipients of state social benefits and state special benefits who worked in underground and open-pit mining operations, in work with particularly harmful and particularly difficult working conditions
044	Payment of state special benefits
045	Refund of state special benefits
046	Social payment in case of loss of breadwinner from the funds of the joint-stock company “State Social Insurance Fund”
047	Refund of amounts of social payments in case of loss of breadwinner
048	Social payment in case of loss of work from the funds of the joint-stock company “State Social Insurance Fund”
049	Refund of amounts of social payments in case of loss of work
	Group 050 “Special state benefits”
051	To participants of the Great Patriotic War
052	To disabled persons of the Great Patriotic War
053	To persons equated to participants of the Great Patriotic War
054	To persons equated to disabled persons of the Great Patriotic War
055	To widows of soldiers who died in the Great Patriotic War
056	To families of deceased servicemen and employees of internal affairs bodies
057	To wives (husbands) of deceased disabled persons and participants of the war
058	To persons awarded orders and medals for selfless labor and impeccable service in the rear during the Great Patriotic War
059	Benefits to the mother or father, adopter (adoptive parent), guardian (custodian) raising a disabled child
	Group 060 “Refund of special state benefits”
061	For participants of the Great Patriotic War
062	For disabled persons of the Great Patriotic War
063	For persons equated to participants of the Great Patriotic War
064	For persons equated to disabled persons of the Great Patriotic War
065	For widows of soldiers who died in the Great Patriotic War
066	For families of deceased servicemen and employees of internal affairs bodies
067	For wives (husbands) of deceased disabled persons and war participants
068	For persons awarded orders and medals for selfless labor and impeccable service in the rear during the Great Patriotic War
069	Refund of benefits to mother or father, adopter (adoptive parent), guardian (custodian) raising a disabled child
	Group 070 “Special state benefits to other categories of citizens”
071	For disabled persons of groups 1 and 2
072	For disabled persons of group 3
073	For disabled children under 16 years
074	For mothers with many children
075	For rehabilitated citizens
076	For persons granted pensions for special merits to the Republic of Kazakhstan
077	Other
078	Refund by the joint-stock company “Unified Accumulative Pension Fund”, voluntary accumulative pension funds of transfer amounts of pension savings formed from voluntary pension contributions
	Group 080 “Refund of special state benefits to other categories of citizens”
081	For disabled persons of groups 1 and 2
082	For disabled persons of group 3
083	For disabled children under 16 years
084	For mothers with many children
085	For rehabilitated citizens
086	For persons granted pensions for special merits to the Republic of Kazakhstan
087	For other
088	Repayment of accounts payable of the joint-stock company “Unified Accumulative Pension Fund” for pension savings

[*] The effect of the names of operations with codes 089, 090 was suspended until 1 January 2018; during the suspension period, the specified names of operations were in effect in the wording of paragraph 6 of this resolution

089	Mandatory pension contributions of the employer
090	Refund by the joint-stock company “Unified Accumulative Pension Fund” of erroneously credited amounts for mandatory pension contributions of the employer
091	State benefits for childcare up to one year, social payments in case of loss of income due to childcare upon reaching the age of one year from the funds of the joint-stock company “State Social Insurance Fund”
092	Refund of state benefits for childcare up to one year of age, social benefits in case of loss of income due to childcare upon the child reaching one year of age from the funds of the joint-stock company "State Social Insurance Fund"
	The effect of the name of the operation with code 093 was suspended until 1 January 2018; during the suspension period, the specified name of the operation was in effect in the wording of paragraph 6 of this resolution
093	Refund by the joint-stock company "Unified Accumulative Pension Fund" of amounts of penalty for untimely transfer of mandatory pension contributions of the employer
094	Refund by the joint-stock company "State Social Insurance Fund" of erroneously credited amounts of penalty for untimely transfer of social contributions
095	Refund by the joint-stock company "Unified Accumulative Pension Fund" of erroneously credited amounts of penalty for untimely transfer of mandatory pension contributions
096	Social payment in cases of loss of income due to pregnancy and childbirth, adoption (adoption) of a newborn child (children) from the funds of the joint-stock company "State Social Insurance Fund"
097	Refund of social payment in cases of loss of income due to pregnancy and childbirth, adoption (adoption) of a newborn child (children) from the funds of the joint-stock company "State Social Insurance Fund"
	The effect of the names of operations with codes 098, 099 was suspended until 1 January 2018; during the suspension period, the specified names of operations were in effect in the wording of paragraph 6 of this resolution
098	Penalty for untimely transfer to the joint-stock company "Unified Accumulative Pension Fund" of mandatory pension contributions of the employer
099	Other payments under section 0, including:
	one-time state monetary compensation to citizens affected by nuclear tests at the Semipalatinsk nuclear test site
	one-time payments to oralmans
	monthly payments to former employees of legal entities liquidated as a result of bankruptcy and recognized as liable for harm caused to the life and health of employees
	assignment of state targeted social assistance
	assignment of housing assistance
	monthly state benefit for caring for a person with disability of the first group since childhood
	other payments (benefits) not accounted for in this section

Section 1 "Specific transfers"

	Group 110 "Unrequited transfers"
111	Transfers of money for treatment,
	including:
	non-repayable financial (material, sponsorship) assistance for payment of treatment
	money transfers of individuals (including without opening a bank account) for further use by the beneficiary of the money for payment of treatment in the case where the beneficiary is not a provider of medical services
112	Transfers of money for education,
	including:
	non-repayable financial (material, sponsorship) assistance for payment of education
	money transfers of individuals (including without opening a bank account) for further use by the beneficiary of the money for payment of education in the case where the beneficiary is not a provider of educational services
118	Alimony
119	Other unrequited transfers of money,
	including:
	non-repayable financial (material, sponsorship) assistance for other purposes (except payment of treatment and education)
	money transfers of individuals (including without opening a bank account) for further use of the money by the beneficiary for other purposes (except payment of treatment and education)
	compensation for damage, including by court decision
	grants (including those won by tender)
	penalty (fines, penalties) for non-fulfillment of obligations under a letter of credit, guarantee agreement, loan, other agreement or contract (except fines and penalties for obligations to the budget)
	unrequited transfers of money of various nature: charity, gifts, sold lottery tickets and winnings on them, transfer of funds passing by way of inheritance
120	Membership fees,
	including:
	membership fee that does not provide for participation in the capital of the organization but provides for the provision by the organization of any services
	contribution to the joint-stock company "Kazakhstan Deposit Guarantee Fund"
	fee for participation in auctions on foreign currencies, on securities on the exchange
	trade union dues withheld from employees' wages
121	Deductions for mandatory social medical insurance
122	Contributions for mandatory social medical insurance
123	Penalty for untimely transfer of deductions for mandatory social medical insurance
124	Penalty for late transfer of contributions to compulsory social health insurance
125	Refund by the Health Insurance Fund of erroneously credited amounts for deductions to compulsory social health insurance
126	Refund by the Health Insurance Fund of erroneously credited amounts for

contributions to compulsory social health insurance 127 Refund by the Health Insurance Fund of erroneously credited penalty amounts for deductions to compulsory social health insurance 128 Refund by the Health Insurance Fund of erroneously credited penalty amounts for contributions to compulsory social health insurance Group 130 "Financing of branches and representative offices and return of funds by branches and representative offices" 131 Financing by the head organization of its branches and representative offices, including for all types of acquisitions 132 Transfers (return) of money by branches and representative offices to the head organization 140 Transactions with traveller's cheques, including:
sale by a resident bank to its clients of traveller's cheques received by the bank on consignment terms (purchase by a client of a traveller's cheque received by the bank on consignment terms) transfer by a resident bank to the issuer of traveller's cheques of the amount of money for sold traveller's cheques payment by a resident bank to the issuer of traveller's cheques of the amount of traveller's cheques acquired by the bank for subsequent sale to clients sale by a resident bank to its clients of traveller's cheques received by the bank on prepayment terms (purchase by a client of a traveller's cheque received by the bank on prepayment terms) payment by a resident bank of the amount of money for a traveller's cheque to a client at the bank's cash desk transfer by the issuer of traveller's cheques to a resident bank of the amount of reimbursement for sold traveller's cheques transactions with subagents for traveller's cheques under a prepayment agreement transactions with subagents for traveller's cheques under a consignment agreement 150 Transit transfers on correspondent accounts of banks, including:
transfers of money by an intermediary bank from one bank to another bank on correspondent accounts 160 Settlements on net positions, including:
transfer of money based on the results of settlement of transactions made using payment cards, to the settlement organization transfers of money between banks based on the results of settlement of transactions made using payment cards transfer of the amount of net positions based on the results of clearing of counter payments between banks Group 170 "Participation in a conference, auction, tender" 171 Guarantee deposit, including:
deposit for participation in a conference, auction, tender transfer to the organizer of the competition by potential supplier- participants of the competition of money to secure competitive bids and performance of the contract, including a public procurement contract 172 Return of the guarantee deposit,

	including:
	return of the deposit for participation in a conference, auction, tender
	return of the amount of security for a competitive bid and performance of the contract, including a public procurement contract
	Group 180 "Documentary operations"
181	Letter of credit transaction,
	including:
	transfer of money (coverage amounts) from the importer client's account to the coverage account for settlements under a letter of credit
	repayment by the client of the "Debtors on documentary operations" account from a bank account (reimbursement of payment under a letter of credit)
	crediting of money by a resident bank to the exporter client's account
182	Operations under a guarantee,
	including:
	transfer by the debtor's bank (by the debtor) of money to the guarantor bank upon the latter's performance of guarantee obligations to the client
	write-off of the coverage amount from the debtor client's account to the coverage account under a guarantee
	repayment by the client of the "Debtors on documentary operations" account from a bank account (reimbursement of payment under a guarantee)
183	Single aggregate payment
184	Return of erroneously transferred (credited) amounts of the single aggregate payment
190	Other transfers under section 1,
	including:
	payments not accounted for earlier, including return of money under payment documents executed in violation of the requirements of the legislation of the Republic of Kazakhstan, for payments of section 1
	return of an erroneously debited amount for payments of section 1
	reverse return of amounts from the account pending clarification in the case where the purpose of payment is not identified
	transfers for debt collection on the basis of a collection order in the case where the enforcement document attached to the collection order lacks information allowing determination of the purpose (goal) of the payment
191	Instant payments and (or) money transfers
	Section 2 "Operations with foreign currency and precious metals"
	Group 210 "Purchase",
	including:
	including prepayment
211	Purchase of foreign currency for tenge on the exchange,
	including:
	operations for netting of transactions for the purchase and sale of foreign currency on the exchange
212	Purchase of monetary gold
213	Purchase of foreign currency for tenge outside the exchange,
	including:
	issuance of cash tenge for non-cash foreign currency
	crediting by the bank of tenge to the client's bank account as payment for non-cash
	foreign currency
	operations for netting of transactions for the purchase and sale of foreign currency outside the exchange
219	Purchase of other precious metals,
	including:
	purchase of refined gold and other precious metals
	operations for netting of precious metals
	Group 220 "Sale"
221	Sale of foreign currency for tenge on the exchange
222	Sale of monetary gold
223	Sale of foreign currency for tenge outside the exchange,
	including:
	issuance of cash foreign currency for non-cash tenge
	sale by the client from its bank account of non-cash foreign currency to the bank for tenge
229	Sale of other precious metals,
	including:
	sale of refined gold and other precious metals
230	Conversion of foreign currencies,
	including:
	purchase (sale) of one foreign currency for another foreign currency
	netting operations for transactions involving the purchase and sale of one foreign currency for another foreign currency
290	Other payments under section 2,
	including:
	payments not previously accounted for, including refunds on payment documents executed in violation of the requirements of the legislation of the Republic of Kazakhstan, for payments under section 2
	refund of an erroneously debited amount for payments under section 2
	operations related to placement, redemption and accrual of remuneration on metal accounts in refined precious metals
	Section 3 "Deposits"
	Group 310 "Placement of deposits",
	including:
	interbank deposits
	by depositing cash or transferring money from other bank accounts of the client-owner of the deposit
311	Placement of demand deposits (opened on the basis of a bank deposit agreement)
312	Placement of short-term deposits (not more than one year)
314	Placement of long-term deposits (more than one year)
315	Crediting by the bank to the client's bank account of accrued remuneration on a demand deposit
316	Crediting by the bank of accrued remuneration to the client's bank account on a short-term deposit
317	Crediting by the bank of accrued remuneration to the client's bank account on a long-term deposit
318	Crediting by the bank of accrued remuneration to the client's bank account on a conditional deposit
319	Placement of conditional deposits
	Group 320 "Withdrawal from a deposit",
	including:
	interbank deposits
	principal amount and accrued remuneration by withdrawing cash or with subsequent transfer of money to other bank accounts of the client-owner of the deposit
321	Withdrawal from a demand deposit (opened on the basis of a bank deposit agreement)
322	Withdrawal from a short-term deposit (not more than one year),
	including:
	payment of the full amount and partial withdrawal
	payment of overdue debt on a short-term deposit
324	Withdrawal from a long-term deposit (more than one year)
	payment of the full amount and partial withdrawal
	payment of overdue debt on a long-term deposit
329	Withdrawal of money from a conditional deposit
	Group 330 "Placement of money in current or correspondent accounts"
331	Deposit of cash into current or correspondent accounts
332	Transfer by a legal entity to the bank of wages, vacation pay for subsequent crediting to the bank accounts of employees of that legal entity
333	Crediting by the bank to the client's bank account of accrued remuneration on a current or correspondent account
334	Crediting by the bank to the client's bank account of non-cash money in payment for cash currency,
	including:
	non-cash foreign currency (including taking into account the commission fee) in payment for cash foreign currency
	non-cash tenge (including taking into account the commission fee) in payment for cash tenge
	Group 340 "Withdrawal of money from current or correspondent accounts"
341	Withdrawal of cash from current or correspondent accounts,
	including:
	at a bank branch from a current or correspondent account opened with the head bank
342	Transfers by a client of money from one of its current accounts opened with a bank to another of its current accounts opened with the same bank
343	Transfers by a client of money from its current account with one bank to its current account with another bank
344	Issuance (sale) of cash for non-cash currency,
	including:
	cash tenge for non-cash tenge
	cash foreign currency for non-cash foreign currency
345	Withdrawal by a client in cash from a current or correspondent account of the amount of a loan issued
346	Payment by a bank of money against a cheque
350	Transfers by a bank of its own funds from its correspondent account with
	one bank to its correspondent account with another bank
	Group 360 "Money in trust management"
361	Transfer of money into trust management
362	Return of money transferred into trust management
390	Other payments under section 3,
	including:
	payments on deposits (deposits), not previously accounted for, including the return of funds under payment documents drawn up in violation of the requirements of the legislation of the Republic of Kazakhstan, for payments under section 3
	return of an erroneously debited amount for payments under section 3
	Section 4 "Loans"
	Group 410 "Issuance of loans",
	including:
	crediting by a bank of the amount of a loan issued to a bank account
	provision of repayable financial assistance
	associated payments on a loan, commission fees to the servicing bank, in cases where they are not formalized by a separate payment document
411	Issuance of short-term loans (not more than one year),
	including:
	provision of an overdraft, overnight loan
413	Issuance of long-term loans (more than one year),
	including:
	provision of repayable financial assistance for a period of more than one year
419	Issuance of other loans (perpetual loans and other loans),
	including:
	provision of perpetual loans, perpetual repayable financial assistance
	Group 420 "Repayment of loans",
	including:
	repayment (including early repayment) of principal debt and accrued remuneration
	repayment of overdue debt: principal debt and remuneration
	return of temporary financial assistance
421	Repayment of short-term loans (not more than one year),
	including:
	repayment of an overdraft, overnight loan
423	Repayment of long-term loans (more than one year)
424	Financial leasing
429	Other loans,
	including:
	repayment of a perpetual loan, return of perpetual temporary financial assistance
430	Reimbursement of expenses previously paid by a legal entity or individual, repayment of its accounts receivable
490	Other payments under Section 4,
	including:
	payments on loans not previously accounted for, including return of funds under payment
	documents executed in violation of the requirements of the legislation of the Republic of Kazakhstan, for payments under Section 4
	return of an erroneously debited amount for payments under Section 4
	return of money excessively transferred for loan repayment
	Section 5 "Securities, bills of exchange and deposit certificates issued by non-residents of the Republic of Kazakhstan, and investments in foreign capital"
510	Purchase, buyback of shares and documents confirming participation in the charter capital,
	including:
	return of the value of shares issued by a non-resident upon reduction of the capital size
	buyback of shares issued by non-residents
	contribution to the charter capital of a non-resident legal entity
	return of a contribution to the charter capital of a non-resident legal entity upon reduction of the capital size
	buyback of a share in the charter capital of a non-resident legal entity
	Group 520 "Purchase of government securities"
521	Purchase of government securities with maturities of not more than one year
522	Purchase of government securities with maturities of more than one year
529	Purchase of other government securities
	Group 530 "Redemption of government securities"
531	Redemption of government securities with maturities of not more than one year
532	Redemption of government securities with maturities of more than one year
539	Redemption of other government securities
	Group 540 "Purchase of non-government securities, bills of exchange and deposit certificates"
541	Purchase of bills of exchange with maturities of not more than one year
542	Purchase of bills of exchange with maturities of more than one year
543	Purchase of deposit certificates with maturities of not more than one year
544	Purchase of deposit certificates with maturities of more than one year
545	Purchase of bonds
548	Purchase of other non-government securities with maturities of not more than one year
549	Purchase of other non-government securities with maturities of more than one year
	Group 550 "Redemption of non-government securities, bills of exchange and deposit certificates"
551	Redemption of bills of exchange with maturities of not more than one year
552	Redemption of bills of exchange with maturities of more than one year
553	Redemption of deposit certificates with maturities of not more than one year
554	Redemption of deposit certificates with maturities of more than one year
555	Redemption of bonds
558	Redemption of other non-government securities with maturities of not more than one year
559	Redemption of other non-government securities with maturities of more
	than one year
	Group 560 "Expenses on investments in capital and securities"
561	Distributed net income and dividends,
	including:
	payment of dividends on shares issued by non-residents, as well as payment of part of the profit to the founders of a non-resident legal entity that is not a joint-stock company
562	Remuneration on government securities (interest-bearing)
563	Remuneration on non-government securities, bills and deposit certificates
570	Opening of a reverse REPO transaction with securities
580	Closing of a direct REPO transaction with securities
590	Other payments under section 5,
	including:
	payments on securities not previously accounted for, including the return of funds under payment documents drawn up in violation of the requirements of the legislation of the Republic of Kazakhstan, for payments under section 5
	return of an erroneously debited amount for payments under section 5
Section 6 "Securities and bills issued by residents of the Republic of Kazakhstan, and participation in the charter capital of residents of the Republic of Kazakhstan"
610	Purchase, buyback of shares and documents confirming participation in the charter capital,
	including:
	return of the value of shares issued by a resident upon a reduction in the size of capital
	buyback of shares issued by residents
	contribution to the charter capital of a resident legal entity
	return of a contribution to the charter capital of a resident legal entity upon a reduction in the size of capital
	buyback of a share in the charter capital of a resident legal entity
	Group 620 "Purchase of government securities"
621	Purchase of government securities with maturities of not more than one year,
	including:
	purchase of short-term treasury obligations of the Ministry of Finance of the Republic of Kazakhstan with a circulation period of not more than one year
	purchase of short-term notes of the National Bank of the Republic of Kazakhstan
623	Purchase of government securities with maturities of more than one year,
	including:
	purchase of medium-term treasury obligations of the Ministry of Finance of the Republic of Kazakhstan with circulation periods of more than one year up to five years
	purchase of medium-term indexed treasury obligations of the Ministry of Finance of the Republic of Kazakhstan with circulation periods of more than one year up to five years
	purchase of long-term treasury obligations with circulation periods of more than five years
	purchase of long-term indexed treasury obligations with circulation periods
	of more than five years
	purchase of long-term savings treasury obligations with circulation periods of more than five years
	purchase of special medium-term treasury obligations with circulation periods of two and three years
	payments for Eurobonds of the Ministry of Finance of the Republic of Kazakhstan
	payments for coupons on Eurobonds of the Ministry of Finance of the Republic of Kazakhstan
629	Purchase of other government securities
	Group 630 "Redemption of government securities"
631	Redemption of government securities with maturities of not more than one year,
	including:
	redemption of short-term treasury obligations of the Ministry of Finance of the Republic of Kazakhstan with a circulation period of not more than one year
	redemption of long-term notes of the National Bank of the Republic of Kazakhstan
633	Redemption of government securities with redemption periods of more than one year,
	including:
	redemption of medium-term treasury obligations of the Ministry of Finance of the Republic of Kazakhstan with circulation periods of more than one year up to five years
	redemption of medium-term indexed treasury obligations of the Ministry of Finance of the Republic of Kazakhstan with circulation periods of more than one year up to five years
	redemption of long-term treasury obligations with circulation periods of more than five years
	redemption of long-term indexed treasury obligations with circulation periods of more than five years
	redemption of long-term savings treasury obligations with circulation periods of more than five years
	redemption of special medium-term treasury obligations with circulation periods of two and three years
639	Redemption of other government securities
	Group 640 "Purchase of non-government securities and bills",
	including:
	acceptance by discount offices of bills by endorsement before maturity with payment of the bill amount to the bearer of the bill (discounting of bills)
641	Purchase of bills with redemption periods of not more than one year
642	Purchase of bills with redemption periods of more than one year
645	Purchase of bonds
647	Purchase of other debt non-government securities with redemption periods of not more than one year
648	Purchase of other debt non-government securities with redemption periods of more than one year
649	Purchase of other non-government securities
	Group 650 "Redemption of non-government securities and bills",
	including:
	payment on a bill, including one presented for collection
	redemption by the client of a bill discounted by the bank
651	Redemption of bills with redemption periods of not more than one year
652	Redemption of bills with redemption periods of more than one year
655	Redemption of bonds
657	Redemption of other debt non-government securities with redemption periods of not more than one year
658	Redemption of other debt non-government securities with redemption periods of more than one year
659	Redemption of other non-government securities
	Group 660 "Expenses on investments in capital and securities"
661	Distributed net income and dividends
	Payment of dividends on shares issued by residents, as well as payment of part of the profit to the founders of a resident legal entity that is not a joint-stock company
662	Remuneration on government securities (interest-bearing)
663	Remuneration on non-government securities and bills
	Group 670 "Opening of a reverse REPO transaction with securities"
671	Opening of a reverse REPO transaction with government securities
672	Opening of a reverse REPO transaction with non-government securities and bills
	Group 680 "Closing of a direct REPO transaction with securities"
681	Closing of a direct REPO transaction with government securities
682	Closing of a direct REPO transaction with non-government securities and promissory notes
690	Other payments under section 6,
	including:
	payments for securities not previously accounted for, including refunds under payment documents executed in violation of the requirements of the legislation of the Republic of Kazakhstan, for payments under section 6
	refund of an erroneously debited amount for payments under section 6
	Section 7 “Goods and intangible assets”
710	Payments for goods, except real estate and goods with payment purpose codes 711, 712 and 713,
	including:
	payments for agricultural, forestry and fishery products
	payments for manufacturing industry products (food products, beverages, tobacco products, textiles, clothing, leather and leather products, wood and wood and cork products, straw and plaiting materials products, paper and paper products, chemical substances and chemical products, pharmaceutical products and basic pharmaceutical preparations, rubber and plastic products, other non-metallic mineral products, basic metals, finished metal products, computers, electronic and optical products, electrical equipment, machinery and equipment, automobiles, trailers and semi-trailers, other transport equipment, furniture, other finished products)
	transfer by a legal entity of accountable amounts for the purchase of goods by employees from its current account to a bank account intended for accounting for transactions using corporate payment cards
	payments for cold water, hot water, electricity, heating (gas,
	hot water), acquired by legal entities
	remuneration to the supplier of goods for installment payment for goods
711	Purchase and sale of goods abroad without importation of goods into the territory of the Republic of Kazakhstan
712	Sale abroad of foreign goods previously imported into the territory of the Republic of Kazakhstan without substantial transformation of their original state
713	Purchase from abroad of domestic goods previously exported from the territory of the Republic of Kazakhstan without substantial transformation of their original state
	Group 720 “Payments for real estate”
721	Payments for real estate located in the territory of the Republic of Kazakhstan, including:
	payments for buildings and structures located in the territory of the Republic of Kazakhstan
	payments for shared participation in the construction of residential buildings, transferred by individuals to the accounts of construction organizations (staged payment for the acquisition of housing in the territory of the Republic of Kazakhstan)
	money transfers ensuring shared participation in real estate located in the territory of the Republic of Kazakhstan under joint activity agreements
	payment of profit from the operation of real estate located in the territory of the Republic of Kazakhstan under joint activity agreements
722	Payments for real estate located outside the territory of the Republic of Kazakhstan, including:
	payments for buildings and structures located outside the territory of the Republic of Kazakhstan
	money transfers ensuring shared participation in real estate located outside the territory of the Republic of Kazakhstan under joint activity agreements
	payment of profit from the operation of real estate located outside the territory of the Republic of Kazakhstan under joint activity agreements
730	Purchase of non-produced non-financial assets, including payments for:
	land and its subsoil, including payments for the right of permanent land use
	software
	patents
	goodwill
	trade marks
	trademarks
780	Refund of funds for undelivered goods, including:
	refund of funds for undelivered goods, intangible assets
790	Other payments under section 7, including:
	payments for goods not previously accounted for, including refunds under payment documents executed in violation of the requirements of the legislation of the Republic of Kazakhstan, for payments under section 7
	Section 8 “Services”
	Group 810 “Transport, warehousing services”
811	Payments for air transport services,
	including:
	charter of air transport with crew
	air transport services for passenger transportation
	air transport services for cargo transportation and space transport services
812	Payments for water transport services,
	including:
	charter of sea transport with crew
	sea passenger transport services
	sea freight transport services
	inland water transport services for passenger transportation
	inland water transport services for freight transportation
813	Payments for railway transport services,
	including:
	charter of railway transport with crew
	intercity passenger railway transport services
	freight railway transport services
814	Payments for other land transport services,
	including:
	charter of other land transport with crew
	other passenger land transport services
	road transport services for freight transportation and transportation services
815	Payments for pipeline transportation services
816	Payments for storage and warehousing services
817	Payments for auxiliary transport services
818	Payments for postal and courier services,
	including:
	national mail services (postal services, services related to newspapers and other periodicals, letters, parcels and packets, post office services, other postal services)
	courier services, except national mail services (courier services for delivery of letters, food, other goods)
819	Other payments for transport services
821	Payments for construction services,
	including:
	works on erection of buildings and structures, including the cost of goods purchased and used in the construction of facilities
	construction works on construction of bridges, roads and railways, including the cost of goods purchased and used in the construction of facilities
	construction works on construction of other engineering structures, cost of goods purchased and used in the construction of facilities
	works on dismantling and demolition of buildings and on preparation of construction site
	repair of buildings, structures
	electrical installation works
	works on installation of water supply, heating and air conditioning systems
	other installation (mounting) works
	construction and finishing works of the final cycle
	works on installation of rafters (roof coverings)
	other specialized construction works not included in other groupings
	works on laying pipelines, communication lines and power transmission lines (power cables)
	works on erection of power plants, structures for mining and manufacturing industry
	other construction and installation works (including works on installation of: fences and enclosures; shutters and canopies; lighting and signaling systems for roads, airports and ports)
	works on completion of construction (plastering works, carpentry installation works, works on covering floors and walls, painting and glazing works)
	equipment rental services with operator for construction or demolition of a building or structure
822	Payments for repair and maintenance services for goods,
	including:
	services for repair and maintenance of any goods, including sea and aircraft and other vehicles, except repair of buildings and structures (included in construction services), repair of computers (included in computer services) and repair of oil and gas wells (included in professional, scientific and technical services)
	Group 830 “Payments for insurance services”
831	Insurance premium (contribution) for life insurance,
	including:
	transfer of pension savings by joint-stock company “Unified Accumulative Pension Fund” or voluntary pension fund to an insurance organization under a pension annuity agreement
832	Insurance indemnity for life insurance,
	including:
	transfer by an insurance organization of insurance payments for life insurance and annuity insurance
	periodic (lifelong) insurance payments by an insurance organization for annuity insurance
833	Other insurance premiums,
	including:
	insurance premium (contribution) for other types of insurance (except life insurance)
834	Other insurance indemnities,
	including:
	transfer by an insurance organization of other insurance payments (except payments for life insurance) to a bank for subsequent crediting to accounts of individuals
	transfer by joint-stock company "Insurance Payments Guarantee Fund" of guaranteed insurance payments
835	Transfer to reinsurance
836	Reimbursement to the reinsured
837	Commission fees for insurance and reinsurance,
	including:
	commission payments to insurance agents
838	Return of surrender value under an endowment insurance contract
839	Other insurance services,
	including:
	actuarial services
	auxiliary insurance services (consulting services, valuation services in the field of insurance and pension provision)
841	Payments for financial services, except payments with payment purpose codes 842 and 843,
	including:
	commission fee to a bank or an organization carrying out certain types of banking operations for carrying out banking and other operations provided for by the Law of the Republic of Kazakhstan dated 31 August 1995 "On Banks and Banking Activity in the Republic of Kazakhstan"
	intermediary and auxiliary services of financial organizations (except services of insurance organizations and joint-stock company "Unified Accumulative Pension Fund")
	commission fees to professional participants of the securities market for operations carried out
	commission fee for cash withdrawal
	payment of remuneration according to an underwriting agreement
	commission fee for exchange of worn currency in a non-resident bank of the Republic of Kazakhstan
	commission fee in connection with granting loans (including financial leasing)
	financial consulting services
842	Commission fee for Internet banking services
843	Commission fee for mobile banking services
844	Payments for services of intermediaries in trade transactions,
	including:
	commission fee to trade-intermediary firms, brokers, dealers, trade agents from trade transactions with goods and services, including trade transactions on sea and air vessels, auction transactions
	services of agencies related to real estate provided for a fee or on a contractual basis
	Group 850 "Other business services"
851	Payments for computer services,
	including:
	computer programming services
	software publishing services
	consulting services in the field of computer technology
	computer equipment management services
	services for assembly, installation, maintenance and repair of computers and peripheral devices
	services in the field of information technology and computer systems
	data processing services, websites and similar services
	processing services (collection, processing and transmission of information generated during payments and other operations using payment cards)
	creation, storage and work with data arrays in real time; data processing, including data tabulation, data processing in the mode of collective use of computer time or on the basis of an hourly schedule, management of computer complexes of external users on a permanent basis
	content of web portals
852	Payments for communication services,
	including:
	wired telecommunication services (for data and message transmission, fixed telephone, private networks for the provision of wired telecommunication lines, for data transmission over wired telecommunication networks, wired Internet inter-network communication, for program distribution over cable infrastructure)
	wireless telecommunication services (mobile communication and private networks for the provision of wireless telecommunication lines, for the provision of wireless telecommunications, for data transmission over wireless telecommunication networks, wireless Internet inter-network communication services, for program distribution over wireless networks)
	satellite communication services
	other telecommunication services
853	Fees for the use of intellectual property,
	including:
	payments for the use of proprietary rights (such as patents, copyrights, trademarks, technological processes, design)
	payments for licenses for the reproduction and (or) distribution of produced originals and prototypes (such as books and manuscripts, computer software, cinematographic works, sound recordings)
854	Payments for legal services,
	including:
	legal advice and consultations; provision of services in legal, judicial and legislative processes; preparation of legal documentation; arbitration services; services of private bailiffs
855	Leasing payments (current lease),
	including:
	operating leasing (current lease) of premises, temporary storage warehouses, dead-end tracks
	services for renting out own property
	services for the rental of machinery and equipment without an operator
	services for the rental and leasing of personal consumption items and household goods
	services for the rental of machinery, equipment and other tangible assets
	payment by the lessee to the lessor of expenses for the leased premises according to
	the lease agreement (including payment of utility expenses, expenses for communication services, building security and others)
	payment by a legal entity in favor of an individual for the lease of personal property of said individual
856	Payments for utility services,
	including:
	purchase by individuals of utility services: cold, hot water, electricity, heating (gas, hot water), sewerage, gas, elevator, housing maintenance, garbage removal, collective antenna, meter maintenance, gas system maintenance, payment for radio broadcasting
857	Payments for information services,
	including:
	services of information agencies, including the supply of news summaries, photographic material and thematic articles to mass media
	creation, storage and distribution of databases
	direct individual subscription to periodicals with delivery by mail and other methods;
	services of telephone information centers
858	Payments for services in the field of advertising and market research,
	including:
	design, creation and marketing of advertising through advertising agencies
	placement of advertising in mass media, including the purchase and sale of advertising time
	organization of exhibitions and trade fairs, advertising of goods abroad
	marketing research, conducting public opinion polls on various issues
859	Payments for professional, scientific and technical services,
	including:
	accounting services
	consulting services in the field of taxation
	management consulting services, services of head companies
	services in the field of architecture, engineering surveys and the provision of technical consultations in these fields
	services for technical testing and analysis
	services for research and experimental development in the field of natural and technical sciences
	services for research and experimental development in the field of social sciences and humanities
	design services
	services in the field of photography
	services for oral and written translation
	secretarial services
	veterinary services
	comprehensive office administrative services
	photocopying services, document preparation services and other specialized office support services
	conference organization services
	packaging services
	agricultural services (except veterinary services)
	forestry services (silviculture and logging)
	support services in the mining industry (services for drilling wells for oil and natural gas extraction, for installation, repair and dismantling of drilling rigs and other support services in the field of oil and natural gas extraction, for liquefaction and regasification of natural gas for transportation, carried out at the development site)
	other professional, scientific and technical services not included in other groupings, including commercial support services
	newspaper printing services and other printing services, for prepress preparation and reproduction, binding, finishing and related services
	services for publishing books, periodicals and other publications
	arrangement of visa support
	radiation survey
	appraisal services, except appraisal performed by intermediaries in trade transactions and insurance agents in connection with real estate or insurance transactions
	investigation and security services
	services for designing equipment for process control and automated production installations
	electricity distribution and transmission services
	water distribution services
	distribution services of gaseous fuel through pipelines
	laundry and dry cleaning services for legal entities
	services for assembly, installation of equipment (except computer equipment, as well as installation and erection of structures from prefabricated components)
	building cleaning services (including disinfection, deratization and disinsection services, window washing, traditional cleaning, specialized cleaning, cleaning of stoves and chimneys)
	services for collection, treatment and disposal of waste, production of secondary raw materials, land reclamation
	Group 860 “Services to private individuals and services in the field of culture and recreation”
861	Payments for educational services,
	including:
	payment for educational services provided to individuals and legal entities for training their employees (in the field of preschool upbringing and education, secondary education, higher education, other education, courses, trainings, seminars, internships)
862	Payments for medical services,
	including:
	hospital services, services in the field of medical and dental practice, human health protection, patient care
869	Payments for services in the field of culture and recreation,
	including:
	services in the field of creativity, art and entertainment (of performing artists, authors, composers, sculptors, painters, graphic artists, in
	the field of production and presentation of entertainment events, operation of theatrical equipment)
	services of libraries, archives, museums and other cultural institutions
	services for organizing gambling and concluding bets
	sports services and recreation organization services (operation of sports facilities, services of sports clubs, fitness clubs, amusement parks and theme parks, recreation parks and beaches, showing fireworks and “light and sound” shows, slot machines)
	hairdressing and beauty salon services
	services for the production of film, video films and radio, television programs
	services for publishing phonograms and sound recordings
	services for copying sound and video recordings
	radio broadcasting services
	services for creating and broadcasting television programs, television broadcast originals
871	Travel,
	including:
	cost of purchased tourist vouchers, excluding the cost of travel (tickets) (when paying directly for tickets, payment purpose codes 811, 812, 813, 814 are indicated depending on the type of transport)
	cost of tourist vouchers including the cost of tickets (if paid with a single payment document)
	services of travel bureaus and travel agents
	entertainment and travel expenses
	transfer by a legal entity to a bank of the amount of entertainment and travel expenses for subsequent crediting to the bank account of its employee or a bank account intended for accounting for transactions using corporate payment cards
872	Payments for accommodation and food services,
	including:
	hotel services
	services for providing premises for weekends and other periods of short-term accommodation
	services of campsites, parking lots for mobile dachas and residential car trailers
	restaurant services and food delivery services
	prepared food delivery services on order and prepared food delivery services
	beverage provision services
	reimbursement by a legal entity in favor of an individual of expenses for hotel accommodation services
880	Refund of funds for services not provided,
	including:
	purchase by bank branches from clients of unused traveler's check balances
890	Other payments under section 8,
	including:
	payments for services not previously accounted for, including refund of funds on payment documents executed in violation of the requirements of the legislation of the Republic of Kazakhstan, for payments under section 8
	refund of an erroneously debited amount for payments under section 8
	refund of money overpaid for services, as well as in the case of a reduction in the cost of services
	refund of money by the service provider for improper performance of the terms of the contract

	Section 9 “Payments to the budget and payments from the budget”
911	Accrued (calculated) and other obligations to the budget
912	Penalty on obligations to the budget
913	Fines for violation of the legislation of the Republic of Kazakhstan
917	Receipts to the budget upon change (extension) of deadlines for payment of taxes and fees
918	Penalty upon change (extension) of deadlines for payment of taxes and fees
925	Payment of interest for deferral or installment payment of import customs duties
	Group 960 “Refunds (offsets) from the budget”
961	Offset of value added tax paid on goods (works, services) acquired at the expense of grant funds against repayment of tax debt
962	Refund of value added tax paid on goods (works, services) acquired at the expense of grant funds
963	Refund of value added tax to diplomatic and equivalent representative offices accredited in the Republic of Kazakhstan
966	Penalty in favor of the taxpayer for violation by the state revenue body of the deadline for conducting the refund and offset of tax, payments to the budget
	Group 970 “Refunds (offsets) from the budget of excess value added tax, other refunds (offsets) of paid amounts”
971	Refund from the budget of overpaid (erroneously paid) amounts to a bank account
973	Offset of the excess of the amount of value added tax attributable to offset over the amount of accrued tax
974	Refund of the excess of the amount of value added tax attributable to offset over the amount of accrued tax
975	Offset from one budget classification code to another budget classification code
976	Offset from one state revenue body to another state revenue body
997	Refund of value added tax paid upon acquisition of works, services from a non-resident
999	Operations on the value added tax control account

Note: 1. Operations with derivative financial instruments are coded depending on the type of underlying asset with which the financial transaction is carried out, indicating the payment purpose code (hereinafter - code) of the corresponding section.

2. Under section 1 “Specific transfers” Code 150 “Transit transfers on correspondent accounts of banks” is indicated by the intermediary bank. Upon receipt of a transit payment, the beneficiary bank indicates in the information system the codes of sectors of the economy and payment purposes corresponding to the transactions. The necessary details of this payment are indicated by the beneficiary bank on the basis of the agreement between the clients, in accordance with which payment is made for goods sold or services rendered.

Code 181 “Operation under a letter of credit” is indicated when the issuing bank transfers the amount of money (coverage) to secure obligations under the letter of credit from the account of the applicant client to the account of this bank (except for the transfer of the amount of remuneration for the execution of the letter of credit), and when returning money upon revocation of the letter of credit. When carrying out operations under letters of credit, the transfer of money by the issuing bank to the beneficiary's account is coded depending on the purpose of payment, including:

1) payment under a letter of credit by the issuing bank in money for the amount of the letter of credit provided to its disposal for the term of the letter of credit with the condition of possible use of this money for payments under the letter of credit (for covered letters of credit);

2) payment under a letter of credit in favor of a resident or non-resident from the client's current account (for uncovered letters of credit);

3) payment under a letter of credit from the bank's own funds from the account "Debtors on documentary operations" (in the event of absence of money in the client's account at the time of payment for uncovered letters of credit);

4) crediting of money by a non-resident bank to the correspondent account of a resident bank.

Code 182 "Operations under a guarantee" is indicated by the issuing bank when transferring the amount of money (coverage) to secure obligations under a guarantee from the account of the client-principal to the account of this bank (except for the transfer of the amount of remuneration under the guarantee), and when returning money upon cancellation of the guarantee. Upon occurrence of a guarantee event, the transfer of money by the guarantor bank to the client is coded depending on the purpose of the payment.

3. For section 3 "Deposits (deposits)"

Section 3 "Deposits (deposits)" does not include payments to other persons for goods, services, specific transfers, payments and (or) transfers of money assigned to other sections of the Detailed table of payment purpose codes.

If the payment initiator has information about the purposes of withdrawing cash from a bank account, the code corresponding to the purpose of the payment is indicated. Codes 321 "Withdrawal from a demand deposit (opened on the basis of a bank deposit agreement)", 341 "Withdrawal of cash from current or correspondent accounts", 346 "Payment of money by the bank against a check" are indicated in the absence of this information.

4. For sections 5 "Securities, bills and deposit certificates issued

by non-residents of the Republic of Kazakhstan, and investments in foreign capital" and 6 "Securities and bills issued by residents of the Republic of Kazakhstan, and participation in the authorized capital of residents of the Republic of Kazakhstan" the sale of securities to a non-resident is coded by the resident party to the transaction as the purchase of these securities by the non-resident.

5. For sections 7 "Goods and intangible assets" and 8 "Services"

In sections 7 "Goods and intangible assets" and 8 "Services", the types of goods and services are set out taking into account the state classifier of the Republic of Kazakhstan GK RK 04-2008 "Classifier of products by types of economic activity" (KPVED) and the international methodology of BPM6 (Balance of Payments and International Investment Position Manual, sixth edition) of the International Monetary Fund.

Payments for goods and intangible assets, services include prepayment (advance payments).

Section 7 "Goods and intangible assets" does not include payments for precious metals, which are assigned to section 2 "Operations with foreign currency and precious metals".

Code 730 "Purchase of non-produced non-financial assets" is indicated for payments for:

1) land and its subsoil, including payments for the right of permanent land use;

2) tangible assets that are used for the production of goods and services, however, are not themselves the result of production;

3) intangible assets acquired into ownership (including software, patents, goodwill, trade marks, trademarks). Acquisition of the right to use intangible assets is reflected under code 853 "Payment for the use of intellectual property".

When legal entities pay for purchased electric energy, gas and water (utilities), code 710 "Payments for goods, except for real estate and goods with payment purpose codes 711, 712 and 713" is indicated.

6. For section 9 "Payments to the budget and payments from the budget"

This section includes codes for payments to the state budget and refunds of payments from the budget (except for pensions and benefits).

Code 911 "Accrued (calculated) and other obligations to the budget" is indicated when transferring accrued (calculated) and other obligations to the budget (except for penalties and fines) provided for by the Budget Code of the Republic of Kazakhstan dated 4 December 2008 and the Code of the Republic of Kazakhstan dated 25 December 2017 "On taxes and other obligatory payments to the budget" (Tax Code). The exception is amounts payable when changing (extending) the deadlines for payment of taxes and fees.

Code 912 "Penalty on obligations to the budget" is indicated when paying accrued amounts of penalty on obligations to the budget for violation of the deadlines for payment of taxes, payments and other obligations to the budget. The exception is amounts of penalty accrued when changing (extending) the deadlines for payment of taxes and fees.

Code 913 "Fines for violation of the legislation of the Republic of Kazakhstan" is indicated when paying amounts of fines imposed for administrative offenses calculated in accordance with the Code of the Republic of Kazakhstan on Administrative Offenses dated 5 July 2014 (hereinafter - the Code on Administrative Offenses) and criminal offenses imposed by courts in accordance with the Criminal Code of the Republic of Kazakhstan dated 3 July 2014.

Code 917 "Receipts to the budget when changing (extending) the deadlines for payment of taxes and fees" is indicated when paying to the budget amounts of taxes and fees with a changed (extended) payment deadline.

Code 918 "Penalty when changing (extending) the deadlines for payment of taxes and fees" is indicated when paying amounts of penalty accrued when changing (extending) the deadlines for payment of taxes and fees. The exception is amounts of penalty accrued on obligations to the budget for violation of the deadlines for payment of taxes and fees.

Code 925 "Payment of interest for deferral or installment payment of import customs duties" is indicated when paying interest for deferral or installment payment of import customs duties.

Code 971 "Refund from the budget of overpaid (erroneously paid) amounts to a bank account" is indicated for refunds to a taxpayer's bank account from the budget of overpaid (erroneously paid) amounts of taxes, payments and other obligations to the budget.

Code 973 "Offset of the excess of the amount of value added tax attributable to offset over the amount of accrued tax" is entered when transferring amounts of offsets of the excess of the amount of value added tax attributable to offset over the amount of accrued tax.

Code 974 "Refund of the excess of the amount of value added tax attributable to offset over the amount of assessed tax" is entered when transferring a refund of the excess of the amount of value added tax attributable to offset over the amount of assessed tax.

Code 975 "Offset from one budget classification code to another budget classification code" is indicated in the case of excessive or erroneous payment of amounts to the budget, transfer of amounts of taxes, payments and other obligations to the budget from one budget classification code to another budget classification code.

Code 976 "Offset from one state revenue body to another state revenue body" is indicated in the case of erroneous crediting of taxes, payments and other obligations to the budget to other state revenue bodies, in the case of transfer of excessively or erroneously paid taxes, payments and other obligations to the budget to other state revenue bodies.

Code 999 "Transactions on the value added tax control account" is indicated when transferring money to the value added tax control account opened in a second-tier bank in the territory of the Republic of Kazakhstan, including when paying value added tax to the budget, including value added tax on imports and for a non-resident; payment of value added tax to suppliers of goods; payment of value added tax by buyers (recipients) of goods; crediting of money from another bank account of the value added tax payer.